Projected Annual Revenue Losses for States

The University of Tennessee published a report in early February that projects how much 
money
states will lose per year by 2003 if businesses are not required to collect the use taxes that are
owed by purchasers on electronic commerce.

State $ in millions
Alabama 269.7
Arkansas 188.6
Arizona 341.4
California 2,290.8
Colorado 290.8
Connecticut 288.0
Florida 1,403.0
Georgia 620.7
Hawaii 158.6
Iowa 162.7
Idaho 67.1
Illinois 844.8
Indiana 324.6
Kansas 189.5
Kentucky 238.6
Louisiana 453.9
Massachusetts 303.6
Maryland 294.1
Maine 78.5
Michigan 757.5
Minnesota 408.6
Missouri 395.0
Mississippi 206.1
North Carolina 444.9
North Dakota 38.6
Nebraska 105.6
New Jersey 510.7
New Mexico 191.1
Nevada 191.1
New York 1,581.3
Ohio 671.4
Oklahoma 298.3
Pennsylvania 666.8
Rhode Island 55.5
South Carolina 231.4
South Dakota 57.7
Tennessee 545.6
Texas 1,735.9
Utah 158.2
Virginia 363.8
Vermont 31.8
Washington 646.2
Wisconsin 320.1
West Virginia 104.7
Wyoming 38.5
Total 20,109.9

“E-Commerce in the Context of Declining State Sales Tax Bases”
By Donald Bruce, Assistant Professor Center for Business and Economic Research; and William
F. Fox, Director, Center for Business and Economic Research; The University of Tennessee,
Knoxville, Tennessee, February 2000